第二章 会计软件账务处理1

AccountingInformation•掌握会计软件中的账务业务处理学习目的与要求2-2会计软件账务处理2.1会计软件账务日常业务处理2.2会计软件账务期末业务处理教学内容2-2会计软件账务处理2-2会计软件账务处理账务处理流程通用转账填制凭证凭证复核凭证记帐期末处理凭证期末调汇查询及打印帐表2-2.1账务日常业务处理填制凭证处理项目•增加凭证•修改凭证•冲销记账凭证•删除凭证•作废记账凭证注意以下事项：已复核的凭证须取消复核后才能修改。这里的冲销只能冲销手工录入、并且已经记账的凭证。已复核的凭证不允许修改或删除。必需修改或删除时，必须由复核人取消复核后，制单人才可修改或删除。已作废的凭证不能取消作废，只能重新输入；不能作废他人填制的凭证；不能作废已经复核或记账的凭证。2-2.1账务日常业务处理填制凭证DisposalProject•Increasingevidence•Modifythecertificate•Accountingwrite-offvouchers•DeleteCertificate•VoidvoucherNotethefollowing:Hasreviewedthecredentialstobechangedafterthecancellationofthereview.Thewrite-offwrite-offhere,canonlybemanuallyinput,andhaveaccountingcredentials.Notallowedtoreviewdocumentshavebeenamendedordeleted.Necessarytomodifyordelete,itmustbereviewedaftertheabolitionreview,thesystemmaymodifyordeleteasingletalent.Disposedofinvalidcertificatescannotbecanceled,onlytore-enter;cannotbesetasidetoothersfillinthecertificate;cannotbesetasideoraccountcredentialshavebeenreviewed.2-2.1账务日常业务处理凭证复核限制•凭证必须复核，方可记账•不能复核本人填制的凭证；•有“错误”标志或有“作废”标志的凭证，都不能复核和记账。•有“错误”或“作废”标志的凭证也不能参加账册、报表的数据统计。•有“错误”或“作废”标志的凭证不能进行冲销处理•凭证若有“错误”标志，系统自动将对应的红字冲销凭证也作上“错误”标志；若有“作废”标志，系统自动将对应的红字冲销凭证删除。2-2.1账务日常业务处理凭证复核Limit•Thecertificatemustbereviewedbeforeaccounting;•ReviewIcannotfillinthecertificate;•Thewrongsignorthevoidmarkofthecertificate,wecannotreviewandbilling;•Theerrorsorvoidsignscertificatesarealsounabletoparticipateinbooks,reports,datastatistics;•Theerrorsorvoidsignscannotbewrittenoffvouchers.TreatmentCertificateifthewrongsign,thesystemautomaticallyoffsetbythecorrespondingcertificateisalsotoallowfortheScarletLetterwrongsign;ifvoidsign,thesystemautomaticallydeletethecorrespondingredoffsetcertificate.2-2.1账务日常业务处理凭证记账•凭证复核后，用户才能将记账凭证登记到相关账册中。通用转账•用户可自定义通用转账凭证（转账名称不能重复）完成常用转账业务。•定义通用转账凭证后，应根据设定的转账周期执行有关的转账操作，系统自动生成所需凭证。2-2.1账务日常业务处理Bookkeepingcertificate•Credentialsreview,theusercanberegisteredtotherelevantaccountbooksofvouchers.GeneralTransfers•Userscancustomizethegeneraltransfercertificate(transferoftitlecannotberepeated)completedthecommontransferbusiness.•Afterthedefinitionofuniversaltransfercertificate,shallbesetrelatingtotheimplementationofthetransfercycle,transferoperation,thesystemautomaticallygeneratetherequiredcertificate.2-2.2账务期末业务处理期末调汇期末调汇是为有外币业务的企业服务的。在日常发生外币业务时，以当时或期初的国家外汇牌价折合人民币记账。到月末、季末或年末，将外币余额按期末国家外汇牌价折合为人民币，作为外币账户的期末人民币余额。期末折合后的人民币余额与原账面的差额，作为汇兑损益，并填制相应的记账凭证。2-2.2账务期末业务处理TheendofadjustingtheexchangerateTheendofadjustingtheexchangerateisforaforeignbusinessenterpriseservices.Occurindailyforeigncurrencybusiness,orthebeginningofthethennationalexchangeratesequivalenttoRMBaccount.Totheendofthemonth,endofthequarterortheendofthebalanceofforeigncurrencyexchangeratesbytheendofthecountryconvertedintoRMByuanastheendofthebalanceofforeigncurrencyaccounts.AftertheendoftheRMBequivalenttothebalanceofthedifferencebetweentheoriginalbook,asexchangegainsorlossesgainsandlossescarriedforward2-2.2账务期末业务处理期末处理损益结转是指在每一个会计期间的期末，将所有损益类科目的余额结转到“本年利润”中。期末结账除非是在年末，否则，即使系统给予提示，您也可自行选择是否继续执行结账。从系统启用日期算起，上月未结账，本月不允许结账。本期有未记账凭证，本期不允许结账；结账后，在本会计期间内不允许再填制凭证；本期有错误凭证未修改,不允许结账。期初余额未平衡，不允许结账。如有固定资产变动卡片未生成相应凭证，不允许结账；如果当期固定资产未计提折旧，不允许结账。2-2.2账务期末业务处理期末处理Profitandlosscarry-overReferstotheendofeachaccountingperiod,allgainsandlossescarriedforwardtothebalanceofclasssubjects,Profitfortheyearin.FinalCheckoutExceptintheend,otherwise,evenifthesystemprompts,youcanalsochoosewhethertocontinueimplementationofthecheckout.Theopeningdateofthedatefromthesystemlastmonth,isnotclosingthismonth,doesnotallowcheckout.Thisissuehasnoaccountingcredentials,thisissuedoesnotallowcheckout;checkoutlater,inthecurrentfiscalperiodnolongerallowedtofillincertificates;issueanerrordocumentsnotmodified,doesnotallowcheckout.Openingbalanceisnotbalanced,doesnotallowcheckout.Ifthecarddoesnotchangeinfixedassets,generatecertificates,doesnotallowcheckout;ifthecurrentperiodisnotfixedassets,depreciationisnotpermittedcheckout.2-2.2账务期末业务处理查询及打印账表系统强大的查询功能期•可查询一些常见的账表•也可以根据用户的需要在查询时生成新的账表•生产的新报表可以另存为其他报表。•用户可通过多种途径查询所需要的账表2-2.2账务期末业务处理查询及打印账表System'spowerfulquerycapabilitiesIssue•SomeofthecommonaccountcanbefoundinTable•Canalsobeaccordingtotheneedsofusersinthequerytogenerateanewaccountform•Newproductionreportcanbesavedasotherstatements.•Userscanquerythroughavarietyofchannelsneededtoaccounttables